Australian Goods and Services Tax (GST) Obligations for UK Businesses

The Australian Taxation Office (ATO) is taking action when international businesses haven't registered for Goods and Services Tax (GST).  They identify these businesses through data-matching technology and data from sources, such as financial institutions, intelligence agencies and foreign jurisdictions.

If you sell services, low value goods, or digital products to customers who are in Australia, now is a good time to check if you need to be registered for Australian GST.

You will need to:

1. Register if the value of your sales connected to Australia is equal to or more than A$75,000 in a 12-month period. The quickest and easiest way to register is through simplified GST registration, which allows you to lodge and pay online.
2. Charge GST by including it in the price when selling your products or services to consumers in Australia. The GST rate is 10% of the value of the sale or 1/11th of the amount charged for the sale.
3. Report the GST collected to the ATO – you can do this by lodging a GST return or a business activity statement.
4. Pay the amount of GST to the ATO by converting it to Australian dollars.

For more information visit the ATO website at ato.gov.au/NonresGST.